A New Tax System (Goods and Services Tax) Act 1999

Div 147 repealed by No 118 of 2009, s 3 and Sch 1 item 30, effective 4 December 2009.

S 147-25 repealed by No 118 of 2009, s 3 and Sch 1 item 30, effective 4 December 2009. S 147-25 formerly read:

147-25 Tax periods of representatives  
(1)
If a * representative of an * incapacitated entity is required to be registered in that capacity, the tax periods applying to the representative in that capacity are the same tax periods that apply to the incapacitated entity.

(2)
This section has effect despite Division 27 (which is about how to work out the tax periods that apply).

S 147-25 inserted by No 176 of 1999, s 3 and Sch 1 item 118, effective 1 July 2000.